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Shine Limited ( Client 1 ) would like to understand the tax treatment of the followings: ( In Hong Kong tax ) interest income on

Shine Limited (Client 1) would like to understand the tax treatment of the followings:(In Hong Kong tax)
interest income on a loan advanced to a director ($44,000)
overdraft interest in current account with a bank in Hong Kong ($25,000)
purchase of computer hardware and software ($200,00)

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